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Pengaruh Good Corporate Governance Terhadap Tax Avoidance Rizky Ridwan; Retno Dyah Pekerti
JURNAL EKONOMI PERJUANGAN Vol. 4 No. 1 (2022): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v4i1.961

Abstract

This research was a descriptive and explanatory research, using data panel regression analysis. The software used in analyzing the data was Eviews 9. The data analysis in this study started with model testing with the approach of Common Effect Model, Fixed Effect Model and Effect Model; and the model selection testing was conducted through Chow, Hausman, and Langgage Multiplier tests. It was then followed by classic assumption test that comprised of normality test, heteroscedasticity, autocorrelation and multicollinearity tests. Then, the data panel regression test and hypothesis testing were done in form of partial regression coefficient (t test) and determination coefficient test. The populations in this research were about 90 reports of financial data, while the samples were about 30 reports with the criteria of the companies were being the participants in the Corporate Governance Perception Index (CGPI) and had annual report and sustainability continuously. The data in this study were secondary, obtained by data collection technique of documentation method and literature study. This research showed that the Managerial Ownership had positive and significant impact on the Tax Avoidance, while the Independent Commissioner and Institutional Ownership did not influence significantly on the Tax Avoidance. Keywords : CGPI
PENERAPAN AKAD MUDHARABAH DAN MUSYARAKAH DI PASAR MODAL SYARIAH INDONESIA Retno Dyah Pekerti; Rizky Ridwan
JURNAL EKONOMI PERJUANGAN Vol. 4 No. 1 (2022): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v4i1.965

Abstract

The Covid-19 pandemic has had many impacts on people in Indonesia, one of which is in terms of the economy. However, at the same time, the Indonesian capital market actually experienced an increase in the number of investors by 87.59 percent until December 2021. From this increase, it is expected that all users in the capital market, especially in the Islamic capital market, will know the principles and contracts made to transact in the Islamic capital market. The results of the study explain that mudharabah and musyarakah contracts can be used in transactions in the capital market with the condition that they must comply with sharia principles and each party must know their rights and obligations. This study uses descriptive qualitative methods with data collection techniques by library research (library study) where the authors collect data from books, articles, journals, internet sources and magazines related to the research. Keywords: Sharia Capital Market, Mudharabah Contract, Musyarakah Contract
PROGRAM SOSIALISASI INVESTASI DALAM EMAS SEBAGAI SALAH SATU ALTERNATIF MENABUNG DAN PENINGKATAN KESEJAHTERAAN Dheri Febiyani; Alfin Nur Arifah Alfin; Rizky Ridwan Rizky; Aditia Abdurachman Adit; Yudi Setia Rachmanda Yudi
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 3 (2024): Juni
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i3.816

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengatasi masalah rendahnya literasi keuangan di Desa Cikeusal, Kabupaten Tasikmalaya, khususnya terkait investasi emas. Metode yang digunakan melibatkan pendekatan edukatif, interaktif, dan partisipatif. Sosialisasi dilakukan melalui lokakarya, sesi tanya jawab, dan simulasi investasi. Pendekatan ini dimaksudkan untuk menciptakan pembelajaran yang mendalam dan memotivasi partisipasi aktif dari masyarakat. Evaluasi awal menunjukkan adanya peningkatan signifikan dalam tingkat literasi keuangan masyarakat, terutama dalam pemahaman tentang investasi emas. Partisipasi aktif dalam kegiatan ekonomi lokal juga meningkat, menciptakan dampak positif pada pertumbuhan ekonomi desa. Program ini memberikan landasan kuat untuk perubahan perilaku keuangan masyarakat dan meningkatkan kesejahteraan finansial di Desa Cikeusal. Kata Kunci: Investasi Emas, Literasi Keuangan, Peningkatan Kesejahteraan